{"data":{"id":"us-or/ors-317a.134","jurisdiction":"us-or","citation":"ORS 317A.134","heading":"Records.","body":"Every person doing business in this state shall keep records, receipts, invoices and other pertinent papers related to the corporate activity tax imposed under ORS 317A.116 in a form required by the Department of Revenue.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 317A — Corporate Activity Tax"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors317A.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"d8135fa794acd6266bd76f3b7fe333368b2d2f9721f07ff3065ec93362aebc08","source_id":"us-or","stale":false,"prev":"us-or/ors-317a.131","next":"us-or/ors-317a.137"},"notice":"GroundRules: Original legal text. Not legal advice."}